Cigarette Taxes
Chapter 213a - Limited Liability Companies,
limited Liability Partnerships,
limited Partnerships and S Corporations TaxChapter 214a - Tobacco Products Tax
Section 12-285 - Sec. 12-285. Definitions.Section 12-285a - Sec. 12-285a. Definitions for Purposes of Sections 12-286a, 12-295a and 12-314a.Section 12-285b - Sec. 12-285b. Licensure of Cigarette Manufacturers. Fees.Section 12-285c - Sec. 12-285c. Restrictions on Shipping or Transporting Cigarettes. Penalties.Section 12-285d - Sec. 12-285d. Cigarette Rolling Machines. Licensure Requirements.Section 12-286 - Sec. 12-286. Dealers and Distributors to Be Licensed. Regulations Re Licensing Vending Machines. Refusal to Issue License. Penalties.Section 12-286a - Sec. 12-286a. Notice of Restriction on Sale of Cigarettes and Tobacco Products. Investigation by Commissioner of Consumer Protection. Penalties.Section 12-287 - Sec. 12-287. Dealer's License.Section 12-287a - Sec. 12-287a. Adoption of Ordinance Re Written Notice of Dealer's License Renewal Application.Section 12-288 - Sec. 12-288. Distributor's License.Section 12-289 - Sec. 12-289. Vending Machines; Inspection and Approval; Identification; Sealing on Violation. Revocation of License; Hearing.Section 12-289a - Sec. 12-289a. Vending Machines: Placement Restrictions. Penalties.Section 12-290 - Sec. 12-290. Price Signs on Vending Machines.Section 12-291 - Sec. 12-291. Vending Machine Dealer's License.Section 12-291a - Sec. 12-291a. Penalty for Failure to Secure or Renew License.Section 12-292 - Sec. 12-292. Advertising Sale of Untaxed Cigarettes.Section 12-293 - Sec. 12-293. Notice to Tax Commissioner of Number of Vending Machines.Section 12-293a - Sec. 12-293a. Reporting Requirements. Registration Fee for Vending Machines. List of Customers.Section 12-294 - Sec. 12-294. Transfer of License. Successor Tax Liability.Section 12-295 - Sec. 12-295. Suspension or Revocation of License. Civil Penalty. Issuance of New License After Revocation.Section 12-295a - Sec. 12-295a. Sale or Delivery to Minors. Online Education Program. Civil Penalty. Suspension or Revocation of License. Removal of Vending Machine.Section 12-296 - Sec. 12-296. Imposition of Tax.Section 12-296a - Sec. 12-296a. Additional Tax Imposed in Direct Relationship to Amount of Any Reduction in Federal Tax Below a Certain Level.Section 12-297 - Sec. 12-297. Exemptions From Tax.Section 12-298 - Sec. 12-298. Commissioner to Supply Stamps or Decals.Section 12-299 - Sec. 12-299. Metering Machine.Section 12-300 - Sec. 12-300. Resale of Stamps Restricted. Redemption.Section 12-301 - Sec. 12-301. Nonresidents May Be Authorized to Affix Stamps.Section 12-302 - Sec. 12-302. Distributors to Affix Stamps.Section 12-303 - Sec. 12-303. Dealers to Affix Stamps.Section 12-304 - Sec. 12-304. Sale of Unstamped Cigarettes Prohibited. Penalty.Section 12-305 - Sec. 12-305. Unstamped Cigarettes, Vehicles in Which Transported, Subject to Confiscation.Section 12-306 - Sec. 12-306. Invoices or Delivery Tickets Required in Transportation of Unstamped Cigarettes.Section 12-306a - Sec. 12-306a. Cigarette Transporter to Hold Invoices or Delivery Tickets.Section 12-306b - Sec. 12-306b. Penalty for Wilful Failure to Submit a Required Report or Pay the Tax, or for Wilful Delivery of a Document Known to Be False.Section 12-307 - Sec. 12-307. Procedure on Sale After Confiscation.Section 12-308 - Sec. 12-308. Fraudulent Stamps.Section 12-309 - Sec. 12-309. Taxpayers to Keep Records; Commissioner May Examine. Assessment of Tax Deficiency. Penalty and Interest for Failure to Pay Tax When Due. Lien Against Real Estate for State Tax. Foreclosure Procedure.Section 12-309a - Sec. 12-309a. Reports From Carriers, Warehousemen, Bailees. Examination of Records.Section 12-310 - Sec. 12-310. Oaths and Subpoenas.Section 12-311 - Sec. 12-311. Hearings by Commissioner.Section 12-312 - Sec. 12-312. Appeals From Decisions of Commissioner.Section 12-313 - Sec. 12-313. Administration. Regulations. Waiver of Filing of Reports.Section 12-314 - Sec. 12-314. Packaging for Sale. Penalties.Section 12-314a - Sec. 12-314a. Certain Promotional Samples Authorized.Section 12-314b - Sec. 12-314b. Penalty.Section 12-315 - Sec. 12-315. Sale of Unstamped Cigarettes From One Licensed Distributor to Another.Section 12-315a - Sec. 12-315a. Report on Enforcement Efforts.Section 12-316 - Sec. 12-316. Imposition of Tax.Section 12-317 - Sec. 12-317. Return to Be Filed.Section 12-318 - Sec. 12-318. Seizure for Nonpayment of Tax.Section 12-319 - Sec. 12-319. Imported Cigarettes on Which Tax Has Been Paid.Section 12-320 - Sec. 12-320. Two Hundred or Fewer Cigarettes Not Taxable.Section 12-321 - Sec. 12-321. Penalty.Section 12-326a - Sec. 12-326a. Definitions. Presumptions of Costs of Doing Business.Section 12-326b - Sec. 12-326b. Sale or Purchase of Below Cost Cigarettes by Dealers and Distributors Prohibited. Unfair Trade Practice.Section 12-326c - Sec. 12-326c. Sales Between Distributors.Section 12-326d - Sec. 12-326d. Certain Sales Below Cost Permitted.Section 12-326e - Sec. 12-326e. Bonus or Combination With Other Articles for Sale Forbidden.Section 12-326f - Sec. 12-326f. Exemptions.Section 12-326g - Sec. 12-326g. Penalty.Section 12-326h - Sec. 12-326h. Civil Actions.